財政部民國111年1月5日台財稅字第11004589400號

核釋「所得稅法」第4條之4、第4條之5、第14條之4規定，有關個人以自有房地參與都市更新，並以權利變換方式取得房地，其房地取得日、持有期間及自住房地持有期間之認定原則

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 4-4, 4-5 and 14-4 of \"Income Tax Act\", which stipulates principles for determination of the date of acquisition and the holding period of the house and land acquired through rights transfer and the holding period of self-use house and land for an individual participating in urban renewal with his/her own house and land